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Internal Control System Components
… Background In 1987, the Legislature passed the New York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to institute a comprehensive system of internal control over its … a comprehensive system of internal controls. Included in that guidance are five specific components of internal …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsComptroller DiNapoli & A.G. Schneiderman Announce Indictment of NYC Council Member Ruben Wills on Charges He Filed False Disclosures
… or the Comptroller’s Office at 1-888-672-4555; file a complaint online at [email protected] ; or mail a complaint to: Office of the State Comptroller of … the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-ag-schneiderman-announce-indictment-nyc-council-member-ruben-wills-charges-heVirtual Currency Licensing
… conduct within financial institutions licensed to operate in the State. DFS supervises and regulates the activities of … more than $175 billion. For this report, we reviewed a list provided by DFS in October 2022 that contained 22 active virtual currency …
https://www.osc.ny.gov/state-agencies/audits/2024/01/02/virtual-currency-licensingDiNapoli: Former Riverside Treasurer Embezzles $80K
… in taxpayer funds through extra pay, pocketing cash and using the village’s credit card for personal purchases, … based on information provided by DiNapoli’s auditors and investigators. She was charged with one count of grand larceny in the second degree and two counts of falsifying business records in the first …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kDiNapoli: CDTA Overtime Expenses and Ridership Growing
… amid steady ridership growth in recent years, according to a report released today by State Comptroller Thomas P. … total ridership has been increasing. While overtime costs have increased by a third since 2010, overall costs per … 770,000. The authority owns 306 vehicles, 50 of which are hybrid electric buses. CDTA is one of four upstate regional …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-cdta-overtime-expenses-and-ridership-growingMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… Oswego, and the gateway metro port in Buffalo: municipal airports, privately owned airports and aviation capital facilities, excluding airports operated by the state or operated by a bi-state …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … in a timely manner and receipts for rent were not issued to apartment complex tenants. Town of Groveland – Fiscal …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsGreene County – Court and Trust Funds (2014M-294)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Comptroller DiNapoli Releases Municipal Audits
… Village of Catskill , Town of East Fishkill , Hughsonville Fire District , Lumberland Fire Department , Village of Mastic Beach , South Farmingdale Water District and the Village of West Hampton Dunes . “In today’s fiscal climate, budget … the Village of Catskill Town of East Fishkill Hughsonville Fire District Lumberland Fire Department Village of Mastic …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Fewer Counties Exceeding Tax Cap
… overriding New York’s property tax cap has declined by more than half over the past four fiscal years, dropping … to only six in 2015, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report also … DiNapoli’s report revealed the property tax levy collected by the 57 counties outside of New York City increased from …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-fewer-counties-exceeding-tax-capOpinion 94-18
… for nominal consideration to private not-for-profit corporation) CONSTITUTIONAL LAW -- Gifts and Loans (transfer … real property for nominal consideration to not-for-profit corporation) REAL PROPERTY -- Conveyances Generally … in incorporation of fire department) NOT-FOR-PROFIT CORPORATION LAW, §1402; VILLAGE LAW, §10-1008: By operation …
https://www.osc.ny.gov/legal-opinions/opinion-94-18DiNapoli: Better Monitoring of "Leandra’s Law" Enforcement Needed
… with state regulations in six counties – Cortland, Erie, Montgomery, Otsego, Suffolk and Wayne. “Individuals who … friends, crashed in Manhattan. State regulations require county probation departments to monitor court-ordered … (79 percent) were either not reported (Cortland, Erie, Montgomery, Otsego and Suffolk counties) or not reported in a …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-better-monitoring-leandras-law-enforcement-neededMedicaid Program – Managed Long Term Care Premium Rate Setting
… 31, 2014. Background The New York State Medicaid program is a federal, state, and locally funded program that provides a … is responsible for setting monthly MLTC premium rates. The rate-setting methodology is based largely on MCOs’ medical …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingApplication Review and Site Permitting for Major Renewable Energy Projects (Follow-Up)
… Objective To determine the extent of implementation of the one recommendation included in our initial audit report, … Renewable Energy Projects (Report 2023-S-52 ). About the Program The Climate Leadership and Community Protection … To determine the extent of implementation of the one recommendation …
https://www.osc.ny.gov/state-agencies/audits/2026/07/09/application-review-and-site-permitting-major-renewable-energy-projects-followII.3 Overview – II. New York State Financial Accounting
… The Executive Budget refers to the structure and process of the constitutional system of budgeting in New York State … The Executive Budget refers to the structure and process of the constitutional system of budgeting in New York State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overviewUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Follow-Up)
… Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Report 2017-S-35 ). About the Program … testing, and outpatient surgical procedures). Ambulatory Surgery Centers (ASCs) are health care facilities focused on … Anesthesia Services Provided at InNetwork Ambulatory Surgery Centers Report 2017S35 …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryDiNapoli: State Tax Collections Slightly Stronger Than Expected in February but Remain Volatile
… Thomas P. DiNapoli. Through 11 months of the fiscal year, tax collections were $636.6 million higher than … and $19 million higher than the latest estimates. “This year’s budget assumed relatively modest growth in tax … February, an increase of 1.8 percent from the previous year, but $28.8 million lower than updated projections due to …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-state-tax-collections-slightly-stronger-expected-february-remain-volatileTown of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… August 31, 2014. Background The Town of Milton is located in Saratoga County and has a population of approximately … budgeted and allocated sales tax revenue, resulting in Town taxpayers with real property located in the Village of Ballston Spa receiving an extra benefit …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… - pdf ] Audit Objective Determine whether the Town of Amherst Industrial Development Agency (AIDA) Board (Board) … Determine whether the Town of Amherst Industrial Development Agency AIDA Board Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalTown of Sardinia – Tax Relief Rebate Program (2014M-189)
… of Audit The purpose of our audit was to review the Town’s tax relief rebate program for the period August 1, 2013 through June 3, 2014. … amount of fund balance and established by local law a tax relief rebate program in 2013 to provide property owners … The purpose of our audit was to review the Towns tax relief rebate program for the period August 1 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189